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Cornerstones of Financial Accounting, Current Trends Update

Overview

CORNERSTONES OF FINANCIAL ACCOUNTING gives users a strong foundation of core financial accounting concepts in an efficient and relevant way. The unique Cornerstones pedagogy is at the heart of this text, providing consistent step-by-step examples to help users solve fundamental problems. The Current Trends Update edition addresses the latest changes in accounting, with revisions to the conceptual framework of accounting, Codification, fair value, and International Financial Reporting Standards (IFRS). Each book ...

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Overview

CORNERSTONES OF FINANCIAL ACCOUNTING gives users a strong foundation of core financial accounting concepts in an efficient and relevant way. The unique Cornerstones pedagogy is at the heart of this text, providing consistent step-by-step examples to help users solve fundamental problems. The Current Trends Update edition addresses the latest changes in accounting, with revisions to the conceptual framework of accounting, Codification, fair value, and International Financial Reporting Standards (IFRS). Each book is now packaged with a password to help you access 250 step-by-step Cornerstone Videos to help you solve problems. Cornerstones is a breakthrough for teaching accounting, promising better results in the classroom as users leave the course with a richer understanding of the business environment.

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Product Details

  • ISBN-13: 9781111527952
  • Publisher: Cengage Learning
  • Publication date: 6/12/2010
  • Pages: 813
  • Product dimensions: 8.70 (w) x 10.80 (h) x 1.00 (d)

Meet the Author

Jay Rich is an Associate Professor of Accounting at Illinois State University. He received his B.S., M.S., and Ph.D. from the University of Illinois. Prior to entering the Ph.D. program, he worked as an auditor at Price Waterhouse & Co. in Chicago and earned his C.P.A. in 1985. He has published articles in The Accounting Review, Auditing: A Journal of Practice & Theory, Accounting Horizons, Organizational Behavior and Human Decision Processes, Accounting Organizations and Society, and others. He has also served on the editorial board of Auditing: A Journal of Practice & Theory. Dr. Rich has received both the Outstanding Dissertation Award and Notable Contribution to the Literature Award by the Audit Section of the American Accounting Association. His primary teaching interest is financial accounting and he has taught numerous courses at the undergraduate, masters, and doctoral levels. His outside interests include his family, travel, reading, and watching sports.

Jeff Jones is the PricewaterhouseCoopers Associate Professor of Accounting in the School of Accountancy at Auburn University. He received his Bachelor's and Master of Accountancy degrees from Auburn University and his Ph.D. in accounting from Florida State University. Dr. Jones has received numerous teaching awards, including the 2004 Auburn University College of Business McCartney Teaching Award; the 2008, 2007, 2006, 2005, 2003, and 2001 Beta Alpha Psi Outstanding Teaching Award; and the 2000 Auburn University School of Accountancy Teaching Award. He has also been recognized in Who's Who Among America's Teachers (2002 and 2004). Dr. Jones holds a C.P.A. certificate in the state of Alabama and previously worked for Deloitte & Touche. In addition to an Intermediate Accounting text, he has also published articles in numerous professional journals, including Advances in Accounting, Review of Quantitative Finance and Accounting, Issues in Accounting Education, International Journal of Forecasting, The CPA Journal, Managerial Finance, Journal of Accounting and Finance Research, and The Journal of Corporate Accounting and Finance. Dr. Jones has made numerous presentations around the country on research and pedagogical issues. He is a member of the American Accounting Association, the American Institute of Certified Public Accountants (AICPA), and the Alabama Society of CPAs (ASCPA). Dr. Jones is married, has two children, and enjoys playing golf.

Maryanne M. Mowen is Associate Professor of Accounting at Oklahoma State University. She received her Ph.D. from Arizona State University. She brings an interdisciplinary perspective to teaching and writing in cost and management accounting, with degrees in history and economics. She also teaches classes in ethics and the impact of the Sarbanes-Oxley Act on accountants. Her scholarly research is in the areas of management accounting, behavioral decision theory, and compliance with the Sarbanes-Oxley Act. She has published articles in journals such as Decision Science, The Journal of Economics and Psychology, and The Journal of Management Accounting Research. Dr. Mowen has served as a consultant to mid-sized and Fortune 100 companies, and works with corporate controllers on management accounting issues. Outside the classroom, she enjoys hiking, traveling, reading mysteries, and working crossword puzzles.

Don R. Hansen is the Head of the School of Accounting and Kerr McGee Chair at Oklahoma State University. He received his Ph.D. from the University of Arizona in 1977. He has an undergraduate degree in mathematics from Brigham Young University. His research interests include activity-based costing and mathematical modeling. He has published articles in both accounting and engineering journals including The Accounting Review, The Journal of Management Accounting Research, Accounting Horizons, and IIE Transactions. He has served on the editorial board of The Accounting Review. His outside interests include family, church activities, reading, movies, and watching sports.

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Table of Contents

1. Accounting and Financial Statements. 2. The Accounting Information System. 3. Accrual Accounting. 4. Internal Control and Cash. 5. Sales and Receivables. 6. Cost of Goods Sold and Inventory. 7. Operating Assets. 8. Current and Contingent Liabilities. 9. Long-Term Liabilities. 10. Stockholders' Equity. 11. The Statement of Cash Flows. 12. Financial Statements Analysis. Appendix Financial Statement Information: Abercrombie & Fitch. Appendix Financial Statement Information: Aeropostale. Appendix Time Value of Money. Appendix International Financial Reporting Standards.

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